Has there been a player who sits some games due to the franchise tag?

But could he negotiate a 1 year deal worth more than the franchise tag and have a clause that says they can't tag him at the end of the contract, forcing a new long term deal next year?
 
From what I saw Sean Gilbert was the last player to sit the season after getting the franchise tag that was 11 or 12 years ago.

Like others have said Walter Jones of SEA skipped the first 2 games of 2002.
He was tagged 3 straight years and eventually signed a long term deal with SEA in 2005.

He should be the test case to show how beneficially getting tagged can be. He got to skip camp every year and still got paid top dollar and an extension.
 

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